JOSEPH E. EKANEM, J.C.A.(Delivering the Leading Judgment): This appeal is against the decision of the Federal High Court, holden at Abuja (The trial court) Coram: Ademola, J. in suit No. FHC/ABJ/CS/1086/2014 delivered on 25/3/2015 in which the trial court dismissed the motion on notice of the appellant (qua 3rd defendant) seeking a transfer of the 1st and 2nd respondents' matter to the Abia State High Court for want of jurisdiction.
At the trial court, the 1st and 2nd respondents took out an originating summons (which seems to have been amended) against the 3rd respondent, 4th respondent and appellant (as 1st, 2nd and 3rd defendants respectively). In the amended originating summons at pages 1-4 of the record of appeal, the 1st and 2nd respondents set out the following questions for determination.
"1. Whether the 3rd Defendant's failure, neglect and/or refusal to pay his income tax promptly as and when due for the years 2011, 2012 and 2013 in compliance with the provisions of Section 2…